Collection Of Sales Taxes From Out-Of-State Sellers

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Collection Of Sales Taxes From Out-Of-State Sellers

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Section
10-64-1

Legislative findings.

Section
10-64-2

Certain sellers located outside of state required to collect and remit sales taxes--Criteria.

Section
10-64-3

Declaratory judgment action against out-of-state seller.

Section
10-64-4

Injunction during pendency of declaratory judgment action.

Section
10-64-5

Appeal to Supreme Court.

Section
10-64-6

Prospective obligation to collect or remit tax.

Section
10-64-7

Obligation to remit tax after injunction lifted or dissolved.

Section
10-64-8

Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.

Section
10-64-9

Use of sales taxes collected from sellers located outside of state.